Someone tell me this is BS

Has any shotgun maker ever made a "pistol" only receiver? Such as the serial number designates it to be a pistol grip only, kind of like the pistol AR's or the Draco?
I've never heard of one myself.
 
How is this any different than an AR15 vs. an AR15 pistol? Seems to me if OEM designated it as a non-shouldered (pistol) receiver, NFA wouldn't apply.
 
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